This regulation was issued to amend the provisions concerning tax payments and deposits, as well as refunds of tax overpayments, including the addition and adjustment of payment type codes. In addition, the issuance of this regulation is intended to implement some provisions of Article 465 of MoF Regulation No. 81 of 2024, as most recently amended by MoF Regulation No. 1 of 2026.

Comparative Matrix of Key Provisions (Articles and Appendices)